GSTR-9 Annual Return FY 2024-25: The annual GST return — GSTR-9 — is one of the most important filings for registered taxpayers under the Goods and Services Tax regime in India. For the financial year 2024-25, the government has brought in three major changes that have left many businesses and accountants surprised.
These changes aim to make GST reporting more transparent but also introduce new compliance challenges. Let’s understand these 3 big changes in GSTR-9 for FY 2024-25, their impact, and what you need to do before filing your return.
What is GSTR-9 and Who Needs to File It?
Contents
- 1 What is GSTR-9 and Who Needs to File It?
- 2 GSTR-9 Annual Return FY 2024-25 — Key Details
- 3 Change 1: Table 6A1 — Separate Disclosure for Previous Year ITC
- 4 Change 2: Exemption for Small Taxpayers — Big Relief, Big Surprise
- 5 Change 3: Auto-Population, System Integration & Stricter Filing Controls
- 6 What This Means for Taxpayers — Risks and Opportunities
- 7 Checklist Before Filing GSTR-9 FY 2024-25
- 8 Conclusion
GSTR-9 is an annual summary return that provides a consolidated view of a taxpayer’s total sales, purchases, input tax credit (ITC), and tax paid during a financial year.
This return helps reconcile the data filed in monthly GSTR-1 and GSTR-3B returns, ensuring there are no mismatches.
According to the GST Portal, all regular taxpayers who are registered under GST (other than those under the Composition Scheme) must file GSTR-9.
The due date for filing GSTR-9 for FY 2024-25 is 31st December 2025, unless extended by the CBIC through a formal notification.
GSTR-9 Annual Return FY 2024-25 — Key Details
| Particulars | Details for FY 2024-25 |
|---|---|
| Form Name | GSTR-9 (Annual Return) |
| Applicable For | Regular taxpayers registered under GST |
| Exemption Limit | Businesses with turnover up to ₹2 crore exempt from filing |
| Associated Form | GSTR-9C (Reconciliation statement for taxpayers above ₹5 crore turnover) |
| Due Date | 31st December 2025 (expected, subject to notification) |
| Major New Addition | Table 6A1 — ITC claimed in current FY but related to previous FY |
| Filing Mode | Online on GST Portal (https://www.gst.gov.in) |
| Late Fees | ₹200 per day (₹100 CGST + ₹100 SGST) subject to maximum cap |
| Official Notification | CBIC Notification dated 22 September 2025 |
Change 1: Table 6A1 — Separate Disclosure for Previous Year ITC
One of the most significant changes in the GSTR-9 form for FY 2024-25 is the introduction of Table 6A1.
This new section requires taxpayers to report Input Tax Credit (ITC) that belongs to the previous financial year but has been claimed in the current year.
Why This Change Matters
Earlier, taxpayers were clubbing all ITC details in the same section, leading to confusion and mismatches between GSTR-2B and books of accounts. Now, CBIC wants more clarity and accountability.
As reported by The Economic Times, this change is meant to improve data reconciliation and reduce fake ITC claims.
However, many businesses are finding this tough, as they now need to track year-wise ITC segregation precisely.
Tip:
To handle this, maintain a detailed ITC ledger and cross-check every credit claim from previous financial years. This will prevent mismatches and notices from GST authorities.
You can also check a step-by-step filing guide on InvestOnly.in which explains how to correctly classify ITC under the new Table 6A1.
Change 2: Exemption for Small Taxpayers — Big Relief, Big Surprise
The second change brings relief for small businesses.
The government has announced that taxpayers with annual turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2024-25.
This exemption, as covered by Economic Times Wealth, means lakhs of small traders and shop owners no longer need to go through complex reconciliation procedures every year.
Who Benefits:
- Small businesses with turnover ≤ ₹2 crore
- Proprietorship firms under regular GST registration
- Retailers, service providers, and freelancers under GST
However, those with turnover above ₹2 crore must still file GSTR-9, and those exceeding ₹5 crore must also file GSTR-9C (audit reconciliation).
Why This Matters:
This exemption simplifies GST compliance but doesn’t reduce the need for accurate monthly filings. If your turnover crosses ₹2 crore during the year, you’ll lose the exemption automatically.
Tax experts on TaxGuru have cautioned that even exempt taxpayers should maintain proper books and records to avoid future audits.
Change 3: Auto-Population, System Integration & Stricter Filing Controls
The third big update relates to automation and control.
For FY 2024-25, the GST portal now offers auto-populated tables in GSTR-9 based on GSTR-1, GSTR-3B, and GSTR-2B data.
This means your annual return will be partially filled automatically — but you’ll have less freedom to edit or override these values.
Key Highlights:
- Tables 4, 5, 6, and 8 are now auto-populated based on data filed during the year.
- Corrections through GSTR-1A or revised returns directly reflect in GSTR-9.
- Missing or delayed filings may block GSTR-9 access until resolved.
- Incomplete returns older than three years cannot be reopened or revised after July 2025.
The CBIC notification issued in September 2025 confirmed these technical upgrades to make compliance data-driven.
Why Taxpayers Are Concerned:
While automation reduces manual errors, it also makes it harder to fix mistakes.
Any incorrect data in GSTR-1 or GSTR-3B will now reflect in GSTR-9 automatically, leaving limited room for adjustments.
Tip:
Before starting your GSTR-9 filing, ensure that:
- All GSTR-1 and 3B for FY 2024-25 are filed correctly.
- The ITC as per GSTR-2B matches your books of accounts.
- You’ve reconciled outward supplies and inward invoices month by month.
You can also refer to the InvestOnly GST Resource Hub for internal guides on filing accuracy and auto-reconciliation tips.
What This Means for Taxpayers — Risks and Opportunities
With these three big changes, the GSTR-9 process for FY 2024-25 becomes stricter yet smarter.
Key Risks:
- Mismatch Risks: Auto-populated data can’t be easily changed.
- Late ITC Claim Issues: If prior year ITC isn’t tracked properly, it can trigger notices.
- Loss of Exemption: Turnover crossing ₹2 crore during the year removes filing relief.
- Higher Notice Possibility: Errors in ITC classification or table mismatches can attract queries.
Opportunities:
- Transparency: Clean, traceable data reduces the scope of audit disputes.
- Automation: Saves time for compliant businesses.
- Simplified Filing for Small Taxpayers: Exemption reduces workload and cost.
- Fewer Errors: System-based validation ensures consistency across returns.
Overall, these changes encourage discipline, accuracy, and digital compliance — preparing India’s GST framework for a more transparent ecosystem.
Checklist Before Filing GSTR-9 FY 2024-25
- File all GSTR-1 and 3B returns first — GSTR-9 won’t open otherwise.
- Reconcile books of accounts with GSTR-2B auto data.
- Prepare ITC break-up — especially previous year claims for Table 6A1.
- Verify turnover status (below or above ₹2 crore).
- Cross-check outward vs inward supply mismatches.
- Keep supporting invoices and ledgers ready in case of audit.
- Use updated accounting tools compatible with new filing format.
- Refer to InvestOnly.in GST Tools for reconciliation support.
Conclusion
The GSTR-9 Annual Return FY 2024-25 brings the most transformative updates since GST’s inception. The introduction of Table 6A1, the ₹2 crore exemption, and the auto-populated data structure are reshaping how businesses approach annual GST filing.
While these changes aim for simplicity and transparency, they also demand discipline, accuracy, and timely action.
Small taxpayers can finally breathe a sigh of relief, but mid-size and large businesses must step up their compliance game.
If you found this explanation useful, share this article with fellow business owners, comment below your experience with the new GSTR-9 form, and subscribe to our newsletter on InvestOnly.in for the latest updates on taxation, investing, and business compliance.
